[Congressional Record Volume 169, Number 27 (Thursday, February 9, 2023)]
[House]
[Page H828]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. ROY:
       H.R. 947.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 18 of the United States 
     Constitution--to make all Laws which shall be necessary and 
     proper for carrying into Execution the foregoing Powers, and 
     all other Powers vested by this Constitution in the 
     Government of the United States, or any Department or Officer 
     thereof.
       The single subject of this legislation is:
       The bill would incentivize the reshoring of US 
     manufacturing through the tax code.